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2015 (9) TMI 304 - MADRAS HIGH COURTIRAN DISTRIBUTORS VERSUSDetention of goods for carrying incorrect documents – One time payment for release of goods – Petitioners goods were intercepted in transit and on verification of goods and records, even though goods were accompanied with required documents, respondent detained goods and vehicle – Respondent thereafter issued impugned Goods Detention Notice for reason that in Gujarat Transit Pass, Consignor Name / Consignee Name and name mentioned in invoice were different – Held that:- Admittedly main issue was related to not mentioning correct name of consignee – Petitioner agreed to pay one time disputed tax and on such payment, goods may be directed to be released – Payment of one time tax immediately for release of goods was acceptable to respondent – Thus, respondent to quantify one-time tax payable – On receipt of proof of such payment being made by petitioner, 1st respondent directed to release goods forthwith – Petition disposed of –Decided in favour of Assesse.
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